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Hamilton (Home Straight) public counter is temporarily closed | Our Hamilton Public Counter will be closed from Monday 3 March 2025 and re-opens on Monday 17 March 2025. For anything urgent, you can call our contact centre.

Cryptoassets are treated as a form of property for tax purposes. While there are different types of cryptoassets, the tax treatment depends on the characteristics and use of the cryptoassets. It does not depend on what they are called.

Cryptoassets are not subject to GST when they are bought or sold, but do have GST implications when they are received as payment for normal business activities.

Cryptoassets are not financial arrangements, they are excepted financial arrangements. This means that if your cryptoassets are trading stock they are valued at cost at the end of the tax year.

Find out what you need to know about cryptoassets and your tax obligations.